Private school, nonsectarian
Foundations Cognitive Schools
San Juan Capistrano, CA · Grades 2 to 12 · 38 students
Can a 529 pay for Foundations Cognitive Schools?
Yes. Federal law lets a 529 plan pay tuition at a private, public or religious elementary or secondary school, up to $20,000 a year per student. Foundations Cognitive Schools is a private school serving grades 2 to 12, so its tuition is the kind of cost this covers.
What a 529 can pay
- Tuition, up to $20,000 a year per student
- Curriculum, books and instructional materials
- Tutoring and classes outside the home
- Fees for SAT, ACT, AP and other exams
- Online educational materials
- Educational therapies for a student with a disability
What it can’t
- Registration, application and building fees
- Activity, field trip and technology fees
- Uniforms, sports and extracurriculars
- School meals and transportation
- Aftercare and summer camps
Ask Foundations Cognitive Schools which of its charges are billed as tuition. Fees added to a tuition bill are not always covered.
What California does with it
The tax rule is your state of residence’s, so this applies if you live in California.
California does not follow the federal K-12 rule
California does not treat K-12 withdrawals from a 529 as qualified. The earnings part is generally taxed as California income, and a California deduction you took for contributing may be taken back. California also adds a 2.5% tax on the earnings of a non-qualified withdrawal. Federally the withdrawal can still be tax-free, so the question is whether the benefit is worth the state tax.
General information, not tax advice. Source: California Franchise Tax Board, 2025 Schedule CA (540) instructions. How it works
Plan and track Foundations Cognitive Schools costs
Add this school to a free plan, see how it fits with college savings, and log each tuition bill, book and test fee so it is checked against the rules and ready for tax time.
More private schools in San Juan Capistrano
- Capistrano Valley Christian SchoolsGrades PK to 12
- Fairmont Private SchoolGrades PK to 12
- Fairmont San Juan CapistranoGrades PK to 12
- JSerra Catholic High SchoolGrades 9 to 12
- Marbella MontessoriGrade K
- Mission Basilica SchoolGrades PK to 8
- St. Margaret S Episcopal SchoolGrades K to 12
- Stoneybrooke Christian SchoolGrades PK to 8
School details: San Juan Capistrano, CA · Private (nonsectarian) · Grades 2 to 12. Source: U.S. Department of Education, National Center for Education Statistics (2021-22). General information, not tax advice.